TERMIUM Plus®

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BETTERMENT LEVY [1 record]

Record 1 2003-12-01

English

Subject field(s)
  • Taxation
  • Economic Planning
  • Financial and Budgetary Management
  • Agricultural Economics
DEF

A tax that is assessed on project beneficiaries and is intended to recover from them some part of the benefit generated by the project and realized by them.

OBS

Often assessed on the basis of land areas.

Key term(s)
  • betterment levies

French

Domaine(s)
  • Fiscalité
  • Planification économique
  • Gestion budgétaire et financière
  • Économie agricole

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Planificación económica
  • Gestión presupuestaria y financiera
  • Economía agrícola
DEF

Es un impuesto con el que se grava a los beneficiarios de un proyecto y cuyo propósito es recuperar de ellos parte del beneficio generado por el proyecto y obtenido por ellos. A menudo se evalúa con base en la superficie de los terrenos.

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